Fringe Benefit Rate

Topic 1

FINANCIAL SERVICES
GRANTS AND CONTRACTS ACCOUNTING

Fringe Benefit Rates on Sponsored Programs

	7/01-6/02	7/02-6/03	7/03-6/04	7/04-6/05	7/05-6/06
Hourly and Salaried Faculty and Staff - Sponsored	31.9%	34.7%	34.1%	34.5%	34.4%
Hourly and Salaried Faculty and Staff - Non-Sponsored	27.4%	30.2%	29.8%	30.3%	30.6%
Residents and Post Doctoral Fellows	14.9%	15.7%	15.6%	16.3%	16.4%
Part-Time Employees (Less than 50%)	9.2%	8.8%	8.6%	9.1%	8.5%
Students	1.0%	1.0%	1.0%	1.0%	1.0%

Full time salaried & hourly faculty/staff (50% FTE or more)

Part time salaried & hourly faculty/staff (less than 50% FTE; Includes temps and students assistants that are subject to FICA/Medicare taxes)

Residents and fellows (includes residents & post doctoral research fellows)

Students (includes trainees, graduate research assistants, Graduate teaching assistants & pre-doctoral fellows)